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<![CDATA[The Impact of Using DME as a Substitute for LPG in Indonesian Economy ]]>
<![CDATA[Setiya, Banu]]>;
<![CDATA[Hartono, Djoni]]>
<![CDATA[ Jurnal Economia Vol. 20 No. 3 (2024): October 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v20i3.52176
<![CDATA[AbstractIn order to reduce the import ratio and high budget needs for energy subsidies, the government of Indonesia is currently developing DME production to replace LPG as fuel in cooking activities. From various previous studies, the policy of using DME not only requires a relatively expensive cost but also has the potential to disrupt health and endanger environmental sustainability due to the use of large amounts of fossil energy from coal. This study aims to examine the impacts of DME policy on the Indonesian economy using the CGE method, 2019 SAM data and two forms of shocks: (i) Decreasing LPG imports and (ii) Reallocating the subsidies budget. DME will have a positive impact on the economy, trigger growth in the productivity of various sectors and encourage employment, but only in the short run. The results of the study in the long run show negative implications even though the percentages are relatively low and not significant. Keywords: CGE, DME, Energy Subsidies, Import, LPG]]>
<![CDATA[Analysis of Farmers' Entrepreneurial Behavior, and its Effect on Farm Productivity ]]>
<![CDATA[Ilham, Muh.]]>;
<![CDATA[Karno, Edy]]>;
<![CDATA[Halim, Muliha]]>;
<![CDATA[Igo BD, Abdullah]]>;
<![CDATA[Hasniah, Hasniah]]>;
<![CDATA[Murniati, Murniati]]>
<![CDATA[ Jurnal Economia Vol. 20 No. 3 (2024): October 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v20i3.51144
<![CDATA[AbstractThis study aims to analyze the entrepreneurial behavior of farmers from the aspect of formal education and farming experience and its influence on farm productivity. The research population was rice paddy farmers in Cialam Jaya Village, Konda Subdistrict, South Konawe District, Southeast Sulawesi Province totaling 215. The number of samples was 140 farmers who were determined proportionally based on the area of cultivated land with the Slovin method. This research is quantitative using path analysis to analyze the direct and indirect effects of exogenous variables on endogenous variables. The results showed that farmers' formal education and farming experience had a positive effect on entrepreneurial behavior. Formal education of farmers has no direct effect on farm productivity but influences entrepreneurial behavior. Farming experience has a direct effect on farm productivity and indirectly through entrepreneurial behavior. Entrepreneurial behavior has a positive effect on farm productivity. Keywords:Education, Experience, Entrepreneurial Behavior, Productivity]]>
<![CDATA[The Nexus Between Financial Stability and Economic Growth in Southeast Asia ]]>
<![CDATA[Kenedi, Kenedi]]>
<![CDATA[ Jurnal Economia Vol. 20 No. 3 (2024): October 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v20i3.55968
<![CDATA[AbstractFinancial stability is an important part of economic growth. The main objective of this study is to analyse how financial stability (using Bank Z-Score) affects economic growth. The data used is country-level data from five selected Southeast Asian countries (Indonesia, Cambodia, Malaysia, Philippines, and Thailand) for the period 2011 – 2021 using the ARDL model approach. The results of this study found strong evidence that financial stability (banking stability) has a positive effect on economic growth for countries in the Southeast Asian region. This study also reveals that it is not only important financial stability variables to achieve economic growth, but investment and trade openness must also be increased if the country is to achieve its expected economic growth. A positive correlation between investment and trade openness suggests a potential for these factors to contribute to economic growth synergistically. Keywords:Financial Stability, Economic Growth, Bank Z-Score, ARDL]]>
<![CDATA[Management Control System Design and Innovation: A Systematic Literature Review ]]>
<![CDATA[Wijayanti, Dian]]>;
<![CDATA[Cahyadi, Rino Tam]]>
<![CDATA[ Jurnal Economia Vol. 20 No. 3 (2024): October 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v20i3.57511
<![CDATA[AbstractThe purpose of this study is to examine through a systematic review the management accounting research that focuses on the role of management control systems (MCS) in enhancing innovation within organizations. For that purpose, a total of 19 articles from publications spanning from 2000 to 2022 were selected using the keywords of management control system and innovation. The findings indicate that the Levers of Control (LoC) is the most widely studied topic. The next popular topic being examined is formal and informal control mechanisms. The aspect of innovation in that literature mainly focuses on product innovation, management and organizational innovation, and environmental innovation and sustainability. Future research can explore more the role of the MCS in the combined mechanism of LoC to encourage innovation. This paper contributes to the MCS literature by examining the suitable mechanisms affecting the success of innovation in a rapidly changing environment. Keywords:Management Control System, Innovation, Review Literature, Levers Of Control, New Product Development]]>
<![CDATA[Fraud Detection: Professional Skepticism and Quality Control System ]]>
<![CDATA[Suhayati, Ely]]>;
<![CDATA[Thufailah, Ashillah Arief]]>
<![CDATA[ Jurnal Economia Vol. 20 No. 3 (2024): October 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v20i3.56492
<![CDATA[AbstractFraud is defined as an intentional violation of the law which causes harm to others. This study aims to determine the influence of Professional Skepticism and Quality Control Systems on Fraud Detection. The method used is descriptive and verificative analysis with a quantitative approach to 40 auditors in 13 Bandung City Public Accounting Firms. Primary data was collected through survey method data collection techniques through questionnaires. The data analysis method uses multiple linear regression analysis, which tests using SPSS 23.0 software for Windows. The results of this study show that Professional Skepticism and Quality Control Systems affect Fraud Detection. This research contributes as an evaluative tool for auditors to increase professional skepticism by implementing a quality control system in their assignments. The novelty of thisresearch is that auditors require professional scepticism and good quality control systems to detect fraud quickly and accurately. Keywords:Professional Skepticism, Quality Control System, Fraud Detection]]>
<![CDATA[Linkage of Money Growth on Inflation and Economic Growth - Evidence from Indonesia ]]>
<![CDATA[Sipahutar, Mangasa Augustinus]]>
<![CDATA[ Jurnal Economia Vol. 20 No. 3 (2024): October 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v20i3.66486
<![CDATA[AbstractThis study is about money growth, and its linkage on inflation and economic growth. It was found that money growth in the previous period affected by 0.1539 on changing of economic growth, inflation affected by -0.2637 on economic growth, and money growth affected changing of inflation by 1.0468. Money growth is a source of economic growth but it will then induce economic shocks stemming from inflation, then money growth must refer to normal growth. It was found that normal money growth is 16.7631%. Because deviation of money growth in a certain period from its normal growth will affect inflation and economic growth, money growth must be controlled by a small deviation from its normal growth. This method on determining normal money growth can be used as reference to Bank Indonesia in determining economic growth and inflation, and to commercial banks in determining interest rates. Keywords:Economic Growth, Inflation, Money Growth, Normal Growth of Money]]>
<![CDATA[Maintaining the Quality of Health Services in the New Normal Era: From Visit to Virtual ]]>
<![CDATA[Dewi, Luh Gede Rusmaya]]>;
<![CDATA[Gorda, Anak Agung Ngurah Oka Suryadinatha]]>;
<![CDATA[Martini, Ida Ayu Oka]]>
<![CDATA[ Jurnal Economia Vol. 20 No. 3 (2024): October 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v20i3.46639
<![CDATA[AbstractThe COVID-19 pandemic has forced hospitals to implement innovative steps to support the Indonesian government's large-scale social restriction program by moving from visits to virtual services via telemedicine. This study aims to analyze and explore the quality of telemedicine-based health services in the new normal era and explore other unique aspects of it. This study uses a qualitative research design with a phenomenological approach focusing on HaloKIH telemedicine services at Kasih Ibu Saba Hospital. Data collection techniques through interviews with data analysis technique used are the interactive model, namely data conduction, data display, and verification. The results showed that the quality of HaloKIH's telemedicine service was considered very good because it had been able to adapt the criteria from the E-ServQual dimension, namely efficiency, fulfillment of needs, reliability, privacy, responsiveness, compensation, and contact. The new unique dimension that emerges is the adaptation of the local wisdom of the surrounding culture. Keywords:E-Service Quality, Health Service Quality, Telemedicine, New Normal]]>
<![CDATA[A Relationship Assessment Between Environmental Practices, Corporate Value, and CSR in Sustainability Context ]]>
<![CDATA[Astuti, Tri]]>;
<![CDATA[Magdalena, Maria]]>;
<![CDATA[Mandagie, Yuana Rizky]]>;
<![CDATA[Irawan, Tedhi]]>
<![CDATA[ Jurnal Economia Vol. 20 No. 3 (2024): October 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v20i3.71341
<![CDATA[AbstractThis study examines the influence of environmental performance disclosure within corporate social responsibility on company value. It assesses the impact of green intellectual capital (human, structural, and relational), green innovation (product and process), carbon emission disclosure, and eco-efficiency on Price Book Value (PBV). The sample includes 11 companies from the Sri Kehati Index 2018-2022, which apply Sustainable Responsible Investment (SRI) and ESG principles. Using multiple regression analysis, the findings reveal that green intellectual capital disclosure does not significantly affect company value. However, green innovation positively impacts PBV, suggesting its importance in enhancing corporate valuation. In contrast, carbon emission disclosure and eco-efficiency are found to negatively influence PBV. These results highlight the critical role of green innovation in driving company value while suggesting that certain environmental disclosures may lower valuations. The study provides valuable insights into how environmental practices affect corporate value within the framework of corporate social responsibility and sustainability. Keywords:Green Intellectual Capital, Green Innovation, Carbon Emissions Disclosure, Eco-Efficiency, Company Value]]>
<![CDATA[A Systematic Literature Review of Subjective Performance Evaluation Research Over Three Decades ]]>
<![CDATA[Putritama, Afrida]]>;
<![CDATA[Warsono, Sony]]>
<![CDATA[ Jurnal Economia Vol. 20 No. 3 (2024): October 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v20i3.64496
<![CDATA[AbstractSubjective performance evaluation plays a crucial role in accounting research, leveraging human judgments or perceptions to assess employees' or managers' performance. This study performs a systematic literature review of 44 articles on subjective performance evaluation published in leading journals over the past three decades. It examines trends, research methods, and the geographical contexts of studies within this field. Additionally, the study outlines significant findings and implications, proposing directions for future research. By offering a comprehensive update on subjective performance evaluation research, it identifies existing research gaps and potential areas for further investigation. The study advocates for interdisciplinary collaboration and methodological diversity, aiming to spark increased interest and understanding of this complex, relevant topic. Keywords:Subjective Performance Evaluation, Literature Review, Accounting Research]]>
<![CDATA[Enhancing Zakat Management: The Role of Monitoring and Evaluation in the Amil Zakat Agency ]]>
<![CDATA[Arno, Abd Kadir]]>;
<![CDATA[Mujahidin, Mujahidin]]>
<![CDATA[ Jurnal Economia Vol. 20 No. 3 (2024): October 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v20i3.53521
<![CDATA[AbstractCompliance with basic principles such as financial transparency and accountability is needed to manage zakat. Transparency in reporting zakat management will increase Muzakki's trust so that Zakat's receipts will eventually grow. This article analyzes the monitoring and evaluation of zakat management at the amil zakat board of Palopo City. It focuses on financial, management, and quality audits (planning, collection, distribution, administration) and internal compliance audits. The study assesses the performance of these areas by using importance-performance analysis. The findings suggest prioritizing financial audits is crucial for building Muzakki's trust. Additionally, enforcing management audits, planning quality audits, finance, reporting, and internal compliance audits are essential for effective zakat management. Keywords:Evaluation, Importance Performance Analysis, Monitoring, Zakat Management]]>
